Nashler Company has the following budgeted variable costs per unit produced: Budgeted fixed overhead costs per month include supervision of $98,000, depreciation of $76,000, and other overhead of $245,000. In March, Nashler Company produced 170,000 units and had the following actual costs: 1. Prepare a performance report for Nashler Company comparing actual costs with the flexible budget for actual units produced. If there is no variance, enter " 0 " for the amount and select "NA" in the last column. 2. What if Nashler Company's actual direct materials cost were $1,224,000 ? How would that affect the variance for direct materials? If an amount is zero, enter " 0 ". The materials variance would be $ The total cost variance would by $